Government Audit in the New Normal: Accountability Culture Creation
The new reality is characterized by an unprecedented complexity of processes at the global, national and regional levels. A new quality of governance is required to efficiently manage ongoing processes. The synergy of a good governance culture based on the principles of accountability, inclusiveness, openness of decision-making processes and technologies is the key to a successful resolution of this task. A comprehensive analysis of new challenges and old problems is required, an assessment from different angles. In the wide sense, it is the essence of audit. Supreme Audit Institutions use their competencies, experience and understanding of the bigger picture of national processes to develop approaches promoting good governance. Commercial auditing gives its viewpoints, based on the business environment processes. At the same time, the debate on the role and place of the audit in the future governance, internal and external conditions for the evolution of auditing, both public and commercial, is ever-present. What are the citizens’ requirements and expectations of public administration? How to increase citizens’ confidence in the state through the activities of the Supreme Audit Institution? What tools and skills are required to assess the risks of implementing “complex” strategies and programs, including national and priority ones? How to improve the culture of data management inside the government bodies and effective usage of data analysis tools?